Spurs fans’ guide to the season finales

PHOENIX — With less than 12 hours remaining in the regular season, the first-seeded Spurs still don’t know their opponent for the first-round of the playoffs. Over the past week or so, the team’s video department has been shuffling through film of Memphis, New Orleans and Portland, the three likely candidates.

After Tuesday, the film guys can burn tape of the Trail Blazers. Heading into tonight’s finales, the list of possible candidates for the eighth seed has been narrowed to two.

Memphis or New Orleans. New Orleans or Memphis.

Both teams are tied at 46-35 heading into tonight’s game, with the Hornets owning the head-to-head tiebreaker.

* If Memphis wins at the L.A. Clippers, and New Orleans loses at Dallas, the Hornets fall to the eighth seed and draw the Spurs in the first round. With Grizzlies coach Lionel Hollins apparently set on resting star forward Zach Randolph and ace defender Tony Allen for the second consecutive night, perhaps this scenario becomes less likely …

* If any other permutation occurs — Memphis loses, or New Orleans wins, or they both win or both lose — the Spurs draw the Grizzlies in the first round.

“It doesn’t matter who we play,” Spurs guard Tony Parker said. “All the teams are good teams. They present problems matchup-wise. You pay attention to it, but at the end of the day, it doesn’t matter who it is.”

Meanwhile, the Spurs are also engaged in a race for the NBA’s top overall record, with Chicago pulling even with them Tuesday night at 61-20. If the Bulls beat New Jersey, a likely outcome, the Spurs will need to win their finale later tonight in Phoenix just to force a tie, to be settled by postseason random drawing.